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Our customers Customer stories Hear from our customers Customer success Our customer first approach Customer Hub Training resources, documentation, and more. Get free VAT help. Contact us. Where should I be VAT registered? Get a free, Europe-wide, VAT assessment in minutes. Check now. Austrian Covid VAT rate cuts. Bulgaria Covid VAT rate cuts. The tax is calculated based on the sales value of the goods, the sales volume or a combination of the two.
Exports are exempt. Croatia Covid VAT rate changes. Cyprus Covid VAT rate cuts. German Covid VAT rate cuts. Greek Covid VAT rate cuts. Postal services. Books and newspapers. Accomodiation below Rs per night. Ireland Covid VAT rate changes. Exempt Exempt Land and residential real estate; financial services; entrance to cultural and sporting events; medical; education.
Malaysian Covid SST rate cuts. Oil and petroleum are subject to quantity-based rates. Mexican Covid VAT rate cuts. Montenegro Covid VAT rate cuts. Norwegian Covid VAT rate cuts. Certain plant and machinery.
Note: served alcoholic drinks will not benefit from the cut. This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Accept Read More. Afghanistan VAT rates. Albania VAT rates. Algeria VAT rates. Goods and services relating to agriculture; production and distribution of sugar and edible oils; goods and services relating to shipping; certain iron and steel products; internet services; electronic services including downloads or streaming media; e-learning; e-books; cloud-based software and memory storage; online gambling and apps ; construction; services relating to tourism, catering and restaurants; tourist travel and car rentals.
Andorra VAT rates. Foodstuffs excluding alcoholic beverages ; water; private tuition; books, newspapers and magazines. Medicines; hospital services and healthcare; veterinary services; lease of buildings for private use. Angola VAT rates. Anguilla VAT rates. Argentina VAT rates. Medical; much construction work; fruit, pulses, vegetables and meat; public and taxi transport.
Import or supply of certain printed or digital newspapers and magazines; advertising services to certain printed or digital newspapers and magazines. Aruba VAT rates. Australia GST rates. Austria VAT rates. Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production from farm ; cut flowers and plants for decorative use.
Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport excluding flights ; international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants ex all beverages ; cut flowers and plants for food production; some agricultural supplies; writers and composers.
Azerbaijan VAT rates. Bahamas VAT rates. Exports and certain related supplies including certain international financial and professional services. Bahrain VAT rates. All other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement. Basic foodstuffs; domestic and international transport; new properties; healthcare; exports of goods and services; high-value metals; oil and gas; education; and medicine and medical equipment.
Bangladesh VAT rates. Barbados VAT rates. Exports; certain imported goods; some food items, some agriculture and fishery inputs; computer equipment; some tourism and travel related supplies. Belarus VAT rates. Belgium VAT rates. Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; certain energy products e.
Some foodstuffs including takeaway food ; soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books including e-books ; newspapers and periodicals with certain exceptions ; entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles cars for the disabled ; some social services; certain undertaker and cremation services; minor repairs including bicycles, shoes and leather goods, clothing and household linen ; firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood; restaurants and catering all beverages excluded.
Some daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport excluding road, rail and inland waterways. Bermuda VAT rates. Bolivia VAT rates. Mining cooperatives and small private mining companies with state contracts, exports; physical books. Bosnia and Herzegovina VAT rates. Brazil VAT rates.
Bulgaria VAT rates. Cameroon VAT rates. Exports; agricultural goods; mining products; interest; newspapers; health care and bank interest. GST zero rated for exports and associated services; some financial services; food and agriculture; medical goods and services. Cape Verde VAT rates. Chile VAT rates. China VAT rates. Retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic.
Consumption tax applies to prescribed nonessential and luxury or resource-intensive goods including alcohol, luxury cosmetics, fuel oil, jewellery, motorcycles, motor vehicles, petrol, yachts, golf products, luxury watches, disposable wood chopsticks, tobacco, certain cell and coating products , and it mainly affects companies involved in producing or importing these goods.
Colombia VAT rates. Reduced rate includes: certain sales of new real estate; cotton; timber; certain foodstuffs; agricultural supplies; agricultural insurance; medical insurance; electric and hybrid vehicles; cleaning; coffee.
Exports; livestock; meat; certain foodstuffs; sales of tourism packages to foreign visitors; certain books and magazines; some military and police equipment; sales to Colombian free trade zones. Cook Islands VAT rates. List of Partners vendors.
The goods and services tax GST is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services. The goods and services tax GST is an indirect federal sales tax that is applied to the cost of certain goods and services.
The business adds the GST to the price of the product, and a customer who buys the product pays the sales price inclusive of the GST. The GST portion is collected by the business or seller and forwarded to the government. Most countries with a GST have a single unified GST system, which means that a single tax rate is applied throughout the country. A country with a unified GST platform merges central taxes e. These countries tax virtually everything at a single rate.
Compared to a unified GST economy where tax is collected by the federal government and then distributed to the states, in a dual system, the federal GST is applied in addition to the state sales tax. Prince Edward Island was the first to adopt the HST in , combining its federal and provincial sales taxes into a single tax.
France was the first country to implement the GST in ; since then, an estimated countries have adopted this tax system in some form or another. India established a dual GST structure in , which was the biggest reform in the country's tax structure in decades. The main objective of incorporating the GST was to eliminate tax on tax, or double taxation , which cascades from the manufacturing level to the consumption level.
For example, a manufacturer that makes notebooks obtains the raw materials for, say, Rs. This means that they pay Rs.
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